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MICHAEL v. COMMISSIONER

Docket No. 12218-02L.

85 T.C.M. 803 (2003)

T.C. Memo. 2003-26

Larry A. Michael v. Commissioner.

United States Tax Court.

Filed January 30, 2003.

Attorney(s) appearing for the Case

Larry A. Michael, pro se.

Lisa K. Hartnett, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Petitioner, while residing in Akron, Iowa, petitioned the Court under section 6330(d) to review respondent's determination as to a proposed levy upon petitioner's property. Respondent proposed the levy to collect 1994, 1995, and 1996 Federal income taxes of approximately $10,925.41.1 Currently, the case is before the Court on respondent's motion for summary judgment under Rule 121.

We shall...

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